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All Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Innovative and Creativity
Syarifah Fadillah Natasha
Politeknik Ganesha Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analysis of the Effectiveness of Implementing Internal Control on Doubtful Receivables PT. PLN Persero ULP Belawan Siti Aisyah; Syarifah Fadillah Natasha; Taufiq Risal; Santi Rizki; Ananda Fitriani Dewi; Nahar Maganda Saragih
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i4.6464

Abstract

Internal control has an important role in the performance of state-owned companies, one of which is PT. PLN (Persero). The aim of this research is to find out in detail what causes doubtful receivables to occur every month at PT. PLN (Persero) ULP Belawan. To find out whether the role of internal control is effective in collecting doubtful receivables. To find out what obstacles the internal control system faces in minimizing doubtful receivables. Then to find out what efforts must be made so that the collection of doubtful receivables can be carried out optimally. This research approach uses a descriptive approach and uses qualitative research methods. The internal control system for doubtful receivables is implemented at PT. PLN (Persero) ULP Belawan, is quite adequate in terms of the elements of its internal control. Such as the control environment, risk assessment, control activities, information and communication, but the supervision element is still not effective.
Peningkatan Kompetensi Dosen melalui Workshop Penyusunan Kurikulum Berbasis Outcome-Based Education (OBE) di Politeknik Ganesha Medan Syarifah Fadillah Natasha; Yus Epi; Irma Hariyanti; Zakia Fadila
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7077

Abstract

Penerapan kurikulum berbasis Outcome-Based Education (OBE) merupakan kebutuhan strategis dalam meningkatkan mutu pendidikan tinggi vokasi dan mendukung kebijakan Merdeka Belajar Kampus Merdeka (MBKM). Namun, masih terdapat keterbatasan pemahaman dosen dalam menyusun kurikulum dan perangkat pembelajaran berbasis OBE. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kompetensi dosen melalui workshop penyusunan kurikulum berbasis OBE di Politeknik Ganesha Medan. Workshop diikuti oleh 30 orang dosen dan dilaksanakan secara luring selama satu hari, pukul 08.00–16.00 WIB, dengan metode ceramah, diskusi, praktik, dan pendampingan. Evaluasi dilakukan melalui pre-test dan post-test serta penilaian dokumen CPL, CLO, dan RPS. Hasil kegiatan menunjukkan peningkatan pemahaman dosen serta tersusunnya draf kurikulum dan RPS berbasis OBE yang selaras dengan prinsip constructive alignment.
Co-Authors Ananda Fitriani Dewi Irma Hariyanti Nahar Maganda Saragih Santi Rizki Siti Aisyah Taufiq Risal Yus Epi Zakia Fadila